Western Inc. uses a process costing system. The following data concern the operations of the company's first processing department for a recent month: 4,500 80% 60% $16,920 $106,920 Beginning WIP: Units in process Stage of completion with respect to materials Stage of completion with respect to conversion Costs in beginning WIP: Materials cost Conversion cost Units during the month: Units started into production during the month Units completed and transferred out Costs added to production during the month: Materials cost Conversion cost Ending WIP: Stage of completion with respect to materials Stage of completion with respect to conversion 21,000 18,400 $93,645 $825,531 70% 50% Required: 1) Prepare a production report for the department using the Weighted Average method. 2) Prepare a production report for the department using the FIFO method